{"id":25206,"date":"2026-01-02T17:20:14","date_gmt":"2026-01-02T11:50:14","guid":{"rendered":"https:\/\/blog.razorpay.in\/blog\/?p=25206"},"modified":"2026-02-09T12:04:09","modified_gmt":"2026-02-09T06:34:09","slug":"form-15ca-and-form-15cb-of-income-tax","status":"publish","type":"post","link":"https:\/\/razorpay.com\/blog\/form-15ca-and-form-15cb-of-income-tax\/","title":{"rendered":"What Are Form 15CA and 15CB, and How to File Them?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">If you send or receive money internationally, you must comply with India\u2019s foreign remittance rules. Two forms are central to this process: Form 15CA and Form 15CB.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These forms serve to notify the Indian tax authorities of payments being made abroad and ensure that tax has been appropriately deducted in accordance with the Income Tax Act. Only after submitting these forms can the bank release the money to another country. Whether you\u2019re a freelancer, SaaS exporter, agency, or product seller, filing them correctly is essential to avoid remittance delays, penalties, or audit issues.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Read this guide to learn when each form is required and how you can file them smoothly.<\/span><\/p>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0 0 8px 0; display: inline-block;\">Key Takeaways<\/h2>\n<ul style=\"display: inline-block; margin: 0 0 0 10px; padding-left: 18px; vertical-align: top;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 15CA and 15CB are mandatory compliance steps for most taxable foreign payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Understanding which part of Form 15CA applies helps avoid confusion and delays.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Choosing the wrong form or missing documentation can delay payments, especially when banks demand clarification or additional certification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keeping a clear record of all <a href=\"https:\/\/razorpay.com\/accept-international-payments\/bank-transfers\/\">foreign payments<\/a> makes compliance much easier.<\/span><\/li>\n<\/ul>\n<\/div>\n<h2><b>What Are Form 15CA and Form 15CB?<\/b><\/h2>\n<h3><b>Form 15CA<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Form 15CA is a declaration you must submit before sending money abroad. It is required under the Income Tax Act, 1961 and helps the government track foreign remittances to make sure tax rules are followed.\u00a0<\/span><\/p>\n<h3><b>Form 15CB<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Form 15CB is a certificate that your Chartered Accountant issues when you make a taxable payment to a non-resident or foreign company and the total amount crosses \u20b95 lakh in a financial year. In this form, the CA checks the taxability of the remittance and certifies how much tax should be deducted.\u00a0<\/span><\/p>\n<h3><b>Why These Forms Are Crucial for Your Business?<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They act as clearance documents for banks\u00a0 without them, your remittance may be delayed or stopped until compliance is confirmed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They prove that tax liability has been properly assessed, and the correct <a href=\"https:\/\/razorpay.com\/x\/tds-online-payment\/\">TDS\u00a0<\/a> if applicable\u00a0 has been deducted as per the Income Tax Act.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They help prevent tax evasion by certifying that every foreign payment is backed by valid documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They track overseas transactions, giving the government visibility over fund transfers made outside India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They reduce risk for both banks and businesses, as the CA certification confirms that the remittance complies with Indian tax laws and the Double Taxation Avoidance Agreement (DTAA).<\/span><\/li>\n<\/ul>\n<h2><b>Do You Need to File? A Simple Compliance Checklist<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Not every international payment requires Form <\/span><b>15CA<\/b><span style=\"font-weight: 400;\"> or 15CB\u00a0 but if you&#8217;re sending money abroad for business, services, or subscriptions, it&#8217;s important to check whether you fall under the filing requirement. Use this quick checklist to know if these forms apply to you.<\/span><\/p>\n<h3><b>Who Is Required to File These Forms?<\/b><\/h3>\n<h4><b>You need to file Form 15CA when:\u00a0<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any person responsible for making a payment to a Non-Resident or to a Foreign Company must file Form 15CA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remitter may be an individual, freelancer, agency, resident or non-resident, or any company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Based on Section 5 of the Income Tax Act, 1961\u00a0 if income arises, accrues, is received, or is deemed to be received in India, Form 15CA must be submitted before remittance.<\/span><\/li>\n<\/ul>\n<h4><b>You need to file Form 15CA when:\u00a0<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The payment made to a non-resident is taxable in India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The total remittance exceeds \u20b95 lakh in a financial year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A certificate or order from the Assessing Officer (AO) is NOT available.<\/span><\/li>\n<\/ul>\n<h3><b>When Are Form 15CA and 15CB NOT Required? (Key Exemptions)<\/b><\/h3>\n<h4><b>When Form 15CA Is NOT Required:<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The payment falls under the exempt list specified in Rule 37BB of the Income Tax Rules.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When Section 5 of FEMA allows the payment without RBI approval, Form 15CA is usually not needed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remittance is not taxable as per the Income Tax Act or DTAA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total remittances to non-residents during the financial year are below \u20b95 lakh, and the payment is not for foreign travel or purchase of foreign assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payments are made for education abroad, within the limit prescribed by the RBI.<\/span><\/li>\n<\/ul>\n<h4><b>When Form 15CB Is NOT Required:<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remittance is not taxable in India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The income is taxable in the recipient\u2019s country, and the remittance is sent there.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The total remittance during the year is under \u20b95 lakh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The remittance is not related to foreign asset purchase or foreign travel and stays within RBI limits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A certificate from the Assessing Officer (under Section 197 or 195(2)\/(3)) has already been obtained.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a style=\"background-color: #1a73e8; color: #ffffff; font-weight: 800; padding: 7px 15px; border-radius: 7px; font-size: 16px; text-decoration: none; display: inline-block; white-space: nowrap;\" href=\"https:\/\/razorpay.com\/international-payment-gateway-india\/?utm_source=blog&amp;utm_medium=referral&amp;utm_campaign=internationalpayments\">Explore Razorpay&#8217;s Global Payment Solutions<\/a><\/p>\n<h2><b>A Part-By-Part Breakdown of Form 15CA<\/b><\/h2>\n<h3><b>Part A: When Your Payment is Taxable and Under \u20b95 Lakh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Use Part A when the payment you\u2019re making abroad is taxable, and the total taxable payments in the financial year are up to \u20b95 lakh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What you need to fill:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Details of the <\/span><b>remitter<\/b><span style=\"font-weight: 400;\"> and <\/span><b>remittee<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Remittance details<\/b><span style=\"font-weight: 400;\">, including purpose code and amount<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>verification declaration<\/b><span style=\"font-weight: 400;\"> confirming the accuracy of the information<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the simplest section of Form 15CA. No Certificate from a Chartered Accountant (Form 15CB) is required at this stage.<\/span><\/p>\n<h3><b>Part B: When Your Payment Is Taxable and Exceeds \u20b95 Lakh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Use Part B when the payment you\u2019re making abroad is taxable, the total taxable payments in the financial year are above \u20b95 lakh, and you already have an order or certificate from the Assessing Officer under Section 195(2), 195(3), or 197.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What needs to be submitted:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remitter and remittee details<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Details of the Assessing Officer\u2019s order\/certificate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remittance details<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verification declaration<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This part does not require Form 15CB, because the Assessing Officer\u2019s certificate confirms the tax implications for the remittance.<\/span><\/p>\n<h3><b>Part C: When Your Payment Is Taxable and Exceeds \u20b95 Lakh (With CA Certificate)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Use Part C when the payment you\u2019re making abroad is taxable, and the total taxable payments in the financial year are more than \u20b95 lakh, and you have already obtained Form 15CB from a Chartered Accountant to certify the tax details of that payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What you must provide:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remitter and remittee details<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remittance details<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Details of the Chartered Accountant, including registration number<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attachments linked to Form 15CB<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This section applies when no AO order has been taken, and tax is being evaluated and certified by a Chartered Accountant instead.<\/span><\/p>\n<h3><b>Part D \u2013 When Your Payment Is Not Chargeable to Tax<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Select Part D when the payment you\u2019re making abroad is not chargeable to tax under the Income Tax Act.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What needs to be filled:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remitter and remittee details<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remittance details<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verification confirming that the payment is not taxable<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">No Assessing Officer certificate or CA certificate is required when Part D applies.<\/span><\/p>\n<h3><b>Which Part Should You Use?<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Part<\/b><\/td>\n<td><b>Applicable Scenario<\/b><\/td>\n<td><b>Total Payment Amount (in a FY)<\/b><\/td>\n<td><b>Is Form 15CB Required?<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Part A<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Payment is taxable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Up to \u20b95 lakh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Part B<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Payment is taxable and AO order\/certificate under Section 195(2), 195(3), or 197 has been obtained<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above \u20b95 lakh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No (AO order replaces Form 15CB)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Part C<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Payment is taxable, and a CA certificate in Form 15CB has been obtained<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Above \u20b95 lakh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Part D<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Payment is not chargeable to tax<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any amount<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>How to File Form 15CA and 15CB Online?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The filing process is fully digital and takes place through the Income Tax e-filing portal. Below is a breakdown of the steps\u00a0 each section gives you just the action you need to take.<\/span><\/p>\n<h3><b>How to File Form 15CA? (Parts A, B &amp; D)<\/b><\/h3>\n<p><strong>1, Log in to your e-Filing portal using your user ID and password.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25207 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image8-1.png\" alt=\"How to File Form 15CA\" width=\"1234\" height=\"596\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image8-1.png 1234w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image8-1-300x145.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image8-1-1024x495.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image8-1-768x371.png 768w\" sizes=\"auto, (max-width: 1234px) 100vw, 1234px\" \/><\/p>\n<p><strong>2, On your dashboard, navigate: <\/strong>e-File \u2192 Income Tax Forms \u2192 File Income Tax Forms.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25208 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image10-1.png\" alt=\"How to File Form 15CA\" width=\"1596\" height=\"1007\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image10-1.png 1596w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image10-1-300x189.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image10-1-1024x646.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image10-1-768x485.png 768w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image10-1-1536x969.png 1536w\" sizes=\"auto, (max-width: 1596px) 100vw, 1596px\" \/><\/p>\n<p><strong>3, Select \u201cForm 15CA\u201d or search for it using the search box.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25209 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image15.png\" alt=\"How to File Form 15CA\" width=\"1278\" height=\"573\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image15.png 1278w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image15-300x135.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image15-1024x459.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image15-768x344.png 768w\" sizes=\"auto, (max-width: 1278px) 100vw, 1278px\" \/><\/p>\n<p><strong>4, Read the instructions and then click \u201cLet\u2019s Get Started\u201d.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25210 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image3-1.png\" alt=\"How to File Form 15CA\" width=\"692\" height=\"456\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image3-1.png 692w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image3-1-300x198.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image3-1-370x245.png 370w\" sizes=\"auto, (max-width: 692px) 100vw, 692px\" \/><\/p>\n<p><strong>5, Choose the applicable section (Part A, B or D), then fill in the mandatory details like remitter, remittee and remittance info.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25211 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image13.png\" alt=\"How to File Form 15CA\" width=\"1246\" height=\"1056\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image13.png 1246w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image13-300x254.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image13-1024x868.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image13-768x651.png 768w\" sizes=\"auto, (max-width: 1246px) 100vw, 1246px\" \/><\/p>\n<p><strong>6, Preview the form to verify all data is correct, then click Proceed to e-Verify.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25212 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image16.png\" alt=\"How to File Form 15CA\" width=\"867\" height=\"1058\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image16.png 867w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image16-246x300.png 246w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image16-839x1024.png 839w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image16-768x937.png 768w\" sizes=\"auto, (max-width: 867px) 100vw, 867px\" \/><\/p>\n<p><strong>7, Complete e-Verification\u00a0 After successful verification, you\u2019ll receive a Transaction ID and Acknowledgement Number on your registered email &amp; mobile number.<\/strong><\/p>\n<h3><b>How to File Form 15CB?<\/b><\/h3>\n<p><strong>1, Log in to the e-Filing portal using your CA credentials.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25213 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image6-1.png\" alt=\"How to File Form 15CB\" width=\"1430\" height=\"790\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image6-1.png 1430w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image6-1-300x166.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image6-1-1024x566.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image6-1-768x424.png 768w\" sizes=\"auto, (max-width: 1430px) 100vw, 1430px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>2, Navigate:<\/strong> e-File \u2192 Income Tax Forms \u2192 File Income Tax Forms.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25214 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image9-1.png\" alt=\"How to File Form 15CB\" width=\"1035\" height=\"737\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image9-1.png 1035w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image9-1-300x214.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image9-1-1024x729.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image9-1-768x547.png 768w\" sizes=\"auto, (max-width: 1035px) 100vw, 1035px\" \/><\/p>\n<p><strong>3, Then, on the File Income Tax Forms page, select Form 15CB. Or simply type \u201cForm<\/strong><strong> 15CB\u201d in the search box to find it quickly.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25215 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image11-1.png\" alt=\"How to File Form 15CB\" width=\"626\" height=\"474\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image11-1.png 626w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image11-1-300x227.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image11-1-87x67.png 87w\" sizes=\"auto, (max-width: 626px) 100vw, 626px\" \/><\/p>\n<p><strong>4, Choose Submission Mode as \u201cOnline\u201d, select the correct financial year and click Continue.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25216 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image7-1.png\" alt=\"How to File Form 15CB\" width=\"664\" height=\"440\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image7-1.png 664w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image7-1-300x199.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image7-1-270x180.png 270w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image7-1-370x245.png 370w\" sizes=\"auto, (max-width: 664px) 100vw, 664px\" \/><\/p>\n<p><strong>5, On the \u201cInstructions\u201d page click Let\u2019s Get Started.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25217 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image1-1.png\" alt=\"How to File Form 15CB\" width=\"1969\" height=\"865\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image1-1.png 1969w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image1-1-300x132.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image1-1-1024x450.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image1-1-768x337.png 768w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image1-1-1536x675.png 1536w\" sizes=\"auto, (max-width: 1969px) 100vw, 1969px\" \/><\/p>\n<p><strong>6, Enter the PAN of the taxpayer for whom the form has been assigned.<\/strong><\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25218 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image2-1.png\" alt=\"How to File Form 15CB\" width=\"1309\" height=\"697\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image2-1.png 1309w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image2-1-300x160.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image2-1-1024x545.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image2-1-768x409.png 768w\" sizes=\"auto, (max-width: 1309px) 100vw, 1309px\" \/><\/strong><strong>If the PAN is not linked with Aadhaar, a notification will appear stating that it is inoperative.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25219 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image14.png\" alt=\"How to File Form 15CB\" width=\"593\" height=\"284\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image14.png 593w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image14-300x144.png 300w\" sizes=\"auto, (max-width: 593px) 100vw, 593px\" \/><\/p>\n<p><strong>7, Click Continue to move forward and start filling the form.<\/strong><\/p>\n<p><strong>8, Click Preview, then Proceed to e-Verify.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25220 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image5-1.png\" alt=\"How to File Form 15CB\" width=\"584\" height=\"393\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image5-1.png 584w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image5-1-300x202.png 300w\" sizes=\"auto, (max-width: 584px) 100vw, 584px\" \/><\/p>\n<p><strong>9, Click Yes to submit.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25222 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image4-1.png\" alt=\"How to File Form 15CB\" width=\"1369\" height=\"723\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image4-1.png 1369w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image4-1-300x158.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image4-1-1024x541.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image4-1-768x406.png 768w\" sizes=\"auto, (max-width: 1369px) 100vw, 1369px\" \/><\/p>\n<p><strong> 10, On the UIDN page, enter the Unique Document Identification Number, tick the checkbox, and click Proceed to continue.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-25221 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image12.png\" alt=\"How to File Form 15CB\" width=\"1422\" height=\"701\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image12.png 1422w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image12-300x148.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image12-1024x505.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2026\/01\/image12-768x379.png 768w\" sizes=\"auto, (max-width: 1422px) 100vw, 1422px\" \/><\/p>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<p style=\"color: #0073aa; font-size: 18px; margin: 0;\"><strong><span style=\"color: #0073aa;\"><span style=\"font-size: 18px;\">Note: <\/span><\/span><\/strong><span style=\"color: rgba(0, 0, 0, 0.74); font-size: 19px; font-weight: 400;\"> If you don\u2019t have a UDIN, you can still continue by selecting the checkbox \u201c<strong>I do not have UDIN \/ I will update UDIN later<\/strong>.\u201d<br \/>\n<\/span><\/p>\n<\/div>\n<p><strong>11,\u00a0 Complete the e-Verification with your <a href=\"https:\/\/razorpay.com\/rize\/blogs\/digital-signature-certificate-dsc\">Digital Signature Certificate<\/a> (DSC).<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">On successful submission, you\u2019ll receive a Transaction ID and Acknowledgement Number.<\/span><\/p>\n<h2><b>Common Mistakes to Avoid While Filing Form 15CA and 15CB<\/b><\/h2>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Filing the Wrong Part of Form 15CA: <\/b><span style=\"font-weight: 400;\">Many filers select the wrong part simply because they do not calculate the aggregate taxable remittances for the financial year. Filing Part A instead of Part C, for example, can make the bank reject the submission.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Filing After the Remittance Is Made: <\/b><span style=\"font-weight: 400;\">Form 15CA and 15CB must be filed before the money is transferred outside India. Several freelancers and agencies submit forms after initiating transfers, which results in non-compliance and additional documentation requests.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect Tax Rate or Remittance Categorisation: <\/b><span style=\"font-weight: 400;\">Selecting the wrong <a href=\"https:\/\/razorpay.com\/blog\/streamlining-purpose-codes\/\">purpose code<\/a>, tax rate, or DTAA treatment often leads to rejection by the bank\u2019s compliance team. In many cases, the nature of services (e.g., \u201csoftware development\u201d vs \u201clicensing fees\u201d) changes the taxable category entirely.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0;\">Did You Know?<\/h2>\n<p><i><span style=\"font-weight: 400;\">Incorrect tax deduction under Section 195 can invite a penalty or future tax notices\u00a0 even if the payment has already been sent abroad<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><i><\/i><\/p>\n<\/div>\n<ul>\n<li><b>Using Outdated or Incomplete Documentation: <\/b><span style=\"font-weight: 400;\">Supporting documents like invoices, contracts, DTAA references, and CA certificates must match the latest financial year. Outdated or partially filled documentation is one of the most common reasons for processing delays.<\/span><\/li>\n<\/ul>\n<h2><b>Challenges Faced by Exporters and Freelancers<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Complexity in Understanding Compliance Forms: <\/b><span style=\"font-weight: 400;\">Forms like 15CA and 15CB contain tax terms that are difficult to understand. Many exporters and freelancers are unsure about which part of the form applies to them and whether their payment is taxable in India.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dependency on Chartered Accountants for Certifications: <\/b><span style=\"font-weight: 400;\">If the total taxable payment crosses \u20b95 lakh in a financial year, a CA certificate becomes necessary. This creates dependence on a professional, and if the CA takes time to respond, the payment process gets delayed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Delays Due to Manual Document Flow: <\/b><span style=\"font-weight: 400;\">Banks require invoices, contracts, client details, and filled forms before processing foreign payments. These documents are usually shared by email or scanned copies, which increases the chance of errors or missing details.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lack of Integration Between Payment Systems and Tax Compliance: <\/b><span style=\"font-weight: 400;\">Payment tools and tax compliance systems do not work together. Money may be received first and compliance handled later, while banks ask for forms before sending payments abroad. As a result, businesses find it hard to track total payments made during the year, and they are unsure which part of Form 15CA to file. This increases the chances of errors and confusion.<\/span><\/li>\n<\/ul>\n<h2><b>How Razorpay Helps Simplify the Process<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Razorpay does not file Form 15CA or 15CB, but it helps reduce many of the operational hurdles linked to <a href=\"https:\/\/razorpay.com\/accept-international-payments\/bank-transfers\/\">international payments<\/a>. Keeping payments organised and easy to track makes compliance easier.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Built for Borderless Businesses: <\/b><span style=\"font-weight: 400;\">Razorpay is a platform designed specifically for <a href=\"https:\/\/razorpay.com\/blog\/cross-border-payments-guide\/\">cross-border payments<\/a>. It already supports payments from 180+ countries, enabling Indian exporters and freelancers to accept global clients without setting up multiple systems.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>130+ Currencies and Multiple Payment Methods: <\/b><span style=\"font-weight: 400;\">The platform supports 130+ currencies and offers payment options like international cards, Apple Pay, PayPal and global bank transfers. This helps businesses provide a familiar payment experience to international buyers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>One Dashboard for Tracking All Foreign Payments: <\/b><span style=\"font-weight: 400;\">All transactions appear in a single dashboard, allowing users to monitor dates, amounts and currency values. This helps maintain transaction history across the financial year.<\/span><\/li>\n<\/ul>\n<div style=\"background: #f5faff; border-radius: 14px; padding: 30px; text-align: center; margin: 42px 0; box-shadow: 0 8px 20px rgba(26,115,232,0.08);\">\n<h2 style=\"color: #1a73e8; font-size: 24px; font-weight: bold; margin-bottom: 12px;\"><strong>Interested in simplifying your international payments?<\/strong><\/h2>\n<p style=\"color: #444; font-size: 16px; max-width: 720px; margin: 0 auto 18px; line-height: 1.6;\"><strong>Track global payments, manage currencies, and maintain clean records from one dashboard to simplify compliance and reporting year-round.<\/strong><\/p>\n<p><a style=\"display: inline-block; background: #1a73e8; color: #ffffff; padding: 14px 26px; font-size: 16px; font-weight: bold; border-radius: 10px; text-decoration: none;\" href=\"https:\/\/razorpay.com\/international-payment-gateway-india\/?utm_source=blog&amp;amp;utm_medium=referral&amp;amp;utm_campaign=internationalpayments%22%3E%3Cem%3E%3Cstrong%3ERazorpay%E2%80%99s\">Razorpay International Payment Solution<\/a><\/p>\n<\/div>\n<h2><b>FAQs<\/b><\/h2>\n<h3><b>1. What is the main difference between Form 15CA and 15CB?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Form 15CA is a declaration submitted online to the Income Tax Department. Whereas Form 15CB is a certificate issued by a Chartered Accountant.<\/span><\/p>\n<h3><b>2. Is Form 15CB mandatory for all international payments over \u20b95 lakh?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">No. Form 15CB is mandatory only when the payment is taxable, and no order from the Assessing Officer is available. If you already have an AO certificate under Section 195(2), 195(3), or 197, Form 15CB is not required.<\/span><\/p>\n<h3><b>3. What will happen in case of non-compliance with Form 15CA and Form 15CB?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If the required forms are not filed correctly, the bank may hold or reject the remittance. The Income Tax Department may also impose penalties and question the transaction during assessment or audit.<\/span><\/p>\n<h3><b>4. When is Form 15CA not required to be furnished?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Form 15CA is not required when the payment is not chargeable to tax in India, or if it falls under the list of exempt payments notified by the Income Tax Department under Rule 37BB.<\/span><\/p>\n<h3><b>5. How do you download Form 15CA and Form 15CB?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You can access and submit both forms on the Income Tax e-filing portal, and once submitted, they can be downloaded as PDF copies for your records.<\/span><\/p>\n<h3><b>6. Who is eligible for Form 15CA?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Any person or business making a foreign remittance that may be taxable under the Income Tax Act is required to file Form 15CA.\u00a0<\/span><br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the main difference between Form 15CA and Form 15CB?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Form 15CA is a declaration filed online by the remitter on the Income Tax e filing portal, while Form 15CB is a certificate issued by a Chartered Accountant certifying the taxability of the foreign remittance.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Is Form 15CB mandatory for all international payments over \u20b95 lakh?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. Form 15CB is required only when the remittance is taxable in India and there is no certificate or order from the Assessing Officer under Sections 195(2), 195(3), or 197. If such an order exists, Form 15CB is not mandatory.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What happens in case of non compliance with Form 15CA and Form 15CB?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Non compliance can result in the bank holding or rejecting the foreign remittance. The Income Tax Department may also impose penalties and raise queries during assessment or audit.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"When is Form 15CA not required to be furnished?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Form 15CA is not required if the remittance is not chargeable to tax in India or if it falls under the list of exempt payments notified by the Income Tax Department under Rule 37BB.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How do you download Form 15CA and Form 15CB?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Both Form 15CA and Form 15CB can be accessed and submitted on the Income Tax e filing portal. Once submitted, they can be downloaded as PDF copies for record keeping.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Who is required to file Form 15CA?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Any individual or business making a foreign remittance that may be taxable under the Income Tax Act is required to file Form 15CA.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you send or receive money internationally, you must comply with India\u2019s foreign remittance rules. Two forms are central to this process: Form 15CA and Form 15CB. These forms serve to notify the Indian tax authorities of payments being made abroad and ensure that tax has been appropriately deducted in accordance with the Income Tax<\/p>\n","protected":false},"author":86,"featured_media":25865,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1067],"tags":[],"class_list":{"0":"post-25206","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-cross-border"},"_links":{"self":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/users\/86"}],"replies":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/comments?post=25206"}],"version-history":[{"count":1,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25206\/revisions"}],"predecessor-version":[{"id":25223,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25206\/revisions\/25223"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/media\/25865"}],"wp:attachment":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/media?parent=25206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/categories?post=25206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/tags?post=25206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}